Next 31st January is the closing deadline for filing form D-6, with the Spanish Directorate-General for Trade and Investment, by means of which Spanish investments in foreign-listed securities, deposited abroad or under the direct safekeeping of the owner of the investment, are declared by said owner.

  1. Types of declaration
    • Declaration of deposits: must be filed in January of each year and refer to 31 December of the previous year (2015).
    • Cash flow declaration: must be filed within one month following the date of the transaction, for each investment or settlement in non-resident companies, wherein the investor has a minimum shareholding of 10%, the investor is on the governing body or the investment is greater than €1,502,530.26.
  2. What must be declared
    • Full name or company name, NIF/NIE (Tax Identification Number / Foreigner’s Identification Number) and address of the owner of the investment.
    • Type of transaction (on the cash flow declaration).
    • Date of the transaction (on the cash flow declaration).
    • Whether the shareholding is equal to or greater than 10 %.
    • ISIN code.
    • Description and name of the security issuer.
    • The type of security.
    • The country where the transaction was executed or where the securities are deposited (depending on the type of declaration).
    • Currency in which the investment is denominated.
    • Nominal value in the denominated currency.
    • Cash value1.
    • Directions.
  3. Formal requirements

Photocopy of the investment owner’s DNI/NIE (if filing for the first time): at the Directorate- General for Trade and Investment (invext.sscc@ comercio.mineco.es).

Photocopy of the overseas account statements: at the Directorate-General for Trade and Investment (invext.sscc@comercio.mineco.es)

Declaration: hard copy at any government register or online at the Directorate-General for Trade and Investment website (http://www. comercio.mineco.gob.es/es-ES/Paginas/default. aspx).